Jefferson County v. William M. Acker, Jr.
527 U.S. 423 · Decided June 21, 1999 · Supreme Court of the United States
At a glance
Jefferson County v. William M. Acker, Jr. was decided on June 21, 1999 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice Ruth Bader Ginsburg wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, intergovernmental tax immunity” in the Federalism area.
Read the opinion
Case details
- Citations
- 527 U.S. 423 · 119 S. Ct. 2069 · 144 L. Ed. 2d 408 · 1999 U.S. LEXIS 4202
- Docket number
- 98-10
- Decided
- June 21, 1999
- Argued
- March 29, 1999
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Ruth Bader Ginsburg
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue area
- Federalism
- Legal provision
- 4 U.S.C. § 111
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Concurrence | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Dissent | |
| Justice Antonin Scalia | Concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Concurrence | |
| Justice Clarence Thomas | Concurrence | |
| Justice Ruth Bader Ginsburg | Majority | Wrote an opinion |
| Justice Stephen G. Breyer | Dissent | Wrote an opinion |
Full case caption
Jefferson County, Alabama v. William M. Acker, Jr., Senior Judge, United States District Court, Northern District of Alabama, and U. W. Clemon, Judge, United States District Court, Northern District of Alabama
SCDB identifiers: case 1998-080, docket 1998-080-01.
Related decisions
Other cases on “National supremacy, intergovernmental tax immunity”
- Nebraska Department of Revenue v. John Loewenstein
- Henry Harper v. Virginia Department of Taxation
- Keyton E. Barker and Pauline Barker v. Kansas
- California State Board of Equalization v. Sierra Summit, Inc.
- South Carolina v. BakerAltered precedent
- Massachusetts v. United States
Cases on the same legal provision: 4 U.S.C. § 111
- Davis v. Michigan Department of the TreasuryLaw held unconstitutional
Same Term, same area (Federalism)
- Humana Inc. v. Mary Forsyth
- Arizona Department of Revenue v. Blaze Construction Company, Inc.
- Florida Prepaid Postsecondary Education Expense Board v. College Savings Bank and United StatesLaw held unconstitutional
- College Savings Bank v. Florida Prepaid Postsecondary Education Expense BoardAltered precedentLaw held unconstitutional
- John H. Alden v. MaineLaw held unconstitutional
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error